Reporting obligations to the Register of Company Accounts
Last updated: 24 January 2017.
All entities which are obliged to submit annual accounts to the Register of Company Accounts must do so one month after the approval at the latest.
The main rule is that the fiscal year follows the calendar year.
The obligation to submit applies from the date of incorporation, even if there has not been any activity.
When you have submitted a notification for the striking off of the entity, and the Register of Business Enterprises/The Central Coordinating Register for Legal Entities has registered this information, the obligation to submit annual accounts ceases.